{
  "url": "https://openlegislation.uk/eu-decision-2006-677/annex/division-5/division-5.1",
  "json_url": "https://openlegislation.uk/eu-decision-2006-677/annex/division-5/division-5.1.json",
  "legislation": "eudn/2006/677",
  "legislation_title": "Commission Decision of 29 September 2006 setting out the guidelines laying down criteria for the conduct of audits under Regulation (EC) No 882/2004 of the European Parliament and of the Council on official controls to verify compliance with feed and food law, animal health and animal welfare rules (notified under document number C(2006) 4026) (Text with EEA relevance) (2006/677/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-677",
  "path": "annex/division/5/division/5.1",
  "kind": "division",
  "number": "5.1",
  "heading": "Systematic Approach",
  "text": "A systematic approach should be applied to the planning, conduct, follow-up and management of audits. To that end, the audit process should:\nbe the result of a transparent planning process identifying risk-based priorities in line with the competent authority’s responsibilities under Regulation (EC) No 882/2004,\nform part of an audit programme that ensures adequate coverage of all relevant areas of activity and all relevant competent authorities within the sectors covered by Regulation (EC) No 882/2004 at an appropriate risk-based frequency over a period not exceeding five years,\nbe supported by documented audit procedures and records to ensure consistency between auditors and to demonstrate that a systematic approach is followed,\ninclude procedures for generating audit findings, including the identification of evidence of compliance and non-compliance, as appropriate, and for preparing, approving and distributing audit reports,\ninclude procedures to review audit conclusions, in order to identify system-wide strengths and weaknesses in the control system, disseminate best practice and ensure the monitoring of corrective and preventive actions,\nbe monitored and reviewed to ensure the audit programme's objectives have been met and to identify opportunities for improvement.\nWhere more than one audit programme is envisaged within a Member State, steps should be taken to ensure that such programmes are effectively coordinated, so as to ensure a seamless audit process across the relevant competent authorities. The audit programme(s) should also cover all relevant levels of the competent authority’s hierarchy.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2006/677/annex/division/5/division/5.1",
    "retrieved_at": "2026-11-01T15:17:28.687171+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}